Archive for the ‘United States’ Category


Wednesday, March 4th, 2015

In the past I’ve blogged about the rules related to being an “accidental American” – someone who was born outside the US but to American parents or someone who left the US as a very young child.   The implications that flow from being an accidental American can be costly, annoying ...

The Substantial Presence Test

Friday, February 13th, 2015

In the administration of an estate, you may need to determine if the deceased who was a frequent traveller to the U.S. was in fact a U.S. resident, therefore required to make US income tax filings. An individual is considered to be a U.S. resident for any calendar year in which ...

So you own Walt Disney Stocks

Monday, January 19th, 2015

Disney, the embodiment of the American dream, both from the perspective of the success achieved by its founder and the sheer numbers of visitors for whom a Disney vacation is the culmination of their dreams. Acquiring shares of the Disney Empire years ago would undoubtedly have allowed an investor to ...